Goto Section: 32.25 | 32.27 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.26 Materiality.
(a) Except as provided in paragraph (b) of this section, companies may
abide by the materiality standards of GAAP when implementing this
system of accounts.
(b) For companies that receive High-Cost Loop Support, or Connect
America Fund Broadband Loop Support, materiality shall be determined
consistent with the general materiality guidelines promulgated by the
Auditing Standards Board.
[ 82 FR 20840 , May 4, 2017]
Goto Section: 32.25 | 32.27
Goto Year: 2020 |
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